Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Sec. 50C is a deeming provision and hence, the question of gift of property does not arise. - Since the transaction of gift is considered as taken place in the form of gift, the provision of sec. 47(iii) shall not apply to it - AT
Sec. 50C is a deeming provision and hence, the question of gift of property does not arise. - Since the transaction of gift is considered as taken place in the form of gift, the provision of sec. 47(iii) shall not apply to it - AT
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